Article 238 septies F
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
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Showing 1101–1110 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corporation ta…
MOTOR VEHICLE EVENTS IN WHICHCONTACT BETWEEN VEHICLES IS AUTHORISED(art. A331-22 and A331-23) Definition Events taking place on a circuit with generally used vehicles, in which contact between vehicle…
…ague, an organisation that is a signatory to the World Anti-Doping Code or one of their members; 4° And from taking part in any sporting activity involving national or international level athletes and…
…gs:a) To enter the transferred assets or rights on its balance sheet together with the depreciation and provisions of any kind relating thereto;b) To take the place of the trustee for the reintegratio…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which the…
…rom deductible expenses for the purposes of calculating taxable profits. The assessment, collection and litigation of this indemnity are carried out and monitored in the same way as for direct taxes.I…
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